The internet really outdid itself this time. And on another note... typically funny gifs are made when snippets of things are taken out of its context, which may make the action seem less out of the ordinary. There is no context that makes that expression OK.

It is almost certain that illegal formation, roughing the passer, illegal use of hands and possibly illegal participation (for the goat cannot be in the game) will be called on whatever play is being signalled in this GIF.